A paycheck half-empty or half-full? framing, fairness and progressive taxation

Judgment and Decision Making

Volumn 4, Issue 6, 2009, Pages 461-466

  Reimers, Stian ^a  

^a UNIVERSITY COLLEGE LONDON   (United Kingdom)

Author keywords

Biases; Framing; Heuristics; Judgment; Psychology; Tax

Indexed keywords

EID: 72249098762     PISSN: None     EISSN: 19302975     Source Type: Journal    
DOI: None     Document Type: Article

References (15)

1. Alpizar, F., Carlsson, F., & Johansson-Stenman, O. (2005). How much do we care about absolute versus relative income and consumption? Journal of Economic Behavior and Organization, 56, 405-421.
2. De Martino, B., Kumaran, D., Seymour, B., et al. (2006). Frames, biases, and rational decision-making in the human brain, Science, 313, 684-687.
3. Edlund, J. (2003). Attitudes towards taxation: Ignorant and incoherent? Scandinavian Political Studies, 26, 145-167.
4. Kahneman, D., & Tversky, A. (1979) Prospect theory: An analysis of decision under risk. Econometrica, 47, 263-291.
5. Keen, M., Kim, Y., & Varsano, R. (2008). The flat tax(es): principles and experience. International Tax and Public Finance, 15, 712-751.
6. Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge, UK: Cambridge University Press.
7. Lewis, A. (1978). Perceptions of tax rates. British Tax Review, 6, 358-366.
8. McCaffery, E. J. & Baron, J. (2004). Framing and taxation: Evaluation of tax policies involving household composition, Journal of Economic Psychology, 25, 679-705.
9. McCaffery, E. J. & Baron, J. (2005). The political psychology of redistribution, UCLA Law Review, 52, 1745-1792.
10. McCaffery, E. J. & Baron, J. (2006a). Thinking about tax, Psychology, Public Policy, and Law, 12, 106-135.
11. McCaffery, E. J. & Baron, J. (2006b). Isolation effects and the neglect of indirect effects of fiscal policies, Journal of Behavioral Decision Making, 19, 289-302.
12. Musgrave, R. A. & Musgrave, P. B. (1989). Public finance in theory and practice. Fifth edition. New York: McGraw-Hill.
13. Reimers, S., & Stewart, N. (2007). Adobe Flash as a medium for online experimentation: A test of RT measurement capabilities. Behavior Research Methods, 39,365-370.
14. Roberts, M. L., Hite, P. A., & Bradley, C. F. (1994). Understanding attitudes toward progressive taxation. Public Opinion Quarterly, 58, 165-190.
15. Tversky, A. & Kahneman, D. (1981). The framing of decisions and the psychology of choice. Science, 211, 453-458.